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In Align Technology Switzerland GmbH v HMRC [2025] UKFTT 462 (TC), the FTT ruled that Invisalign clear aligners qualify for VAT medical exemption as they are “dental prostheses” within the meaning of Group 7, Sched 9 to the VAT Act 1994. Read more here: tinyurl.com/27rf8zaz

The CA has released its decision dismissing the taxpayer’s appeal in Beard v HMRC. The dispute was whether the distributions were (i) “dividends” and (ii) not “of a capital nature”, such as to fall within s.402 ITTOIA 2005. Read more here: tinyurl.com/2mycyvbd

Calypso Blaj is speaking at the prestigious ThoughtLeaders4 Private Client Non-Dom Tax & FIG Forum on 20th May. Calypso will be giving an update on recent cases and judicial trends in domicile. You can find out more and register here: tinyurl.com/3tw3nv75

Elizabeth Wilson KC is speaking at ThoughtLeaders4 Private Client conference at The Dilly, London on 3 June 2025. She will be discussing the post-2026 tax and estate planning once the new rules arrive. You can see the full agenda and book here: tinyurl.com/2u2mynp2

We are delighted to have been shortlisted in 5 categories at the Legal Cheek Awards 2025: ★ quality of work ★ training ★ colleague supportiveness ★ work life balance ★ egal tech Looking forward to finding out the winners on 15 May. Good luck to all shortlisted.

Tickets now available for our Finance Bill Update on 18 June 2025. Cost: £55 + VAT Venue: Large Pension Room, Gray's Inn WC1R 5ET 17:00 registration for 17:15 - 18:45 seminar followed by refreshments. Book tickets here: lnkd.in/esgDK7HU

Don't forget to buy your ticket for the STEP UK Annual Tax Conference which is on 20th June 2025. Emma Chamberlain will be speaking about the new regime for non doms and new arrivers. You can find out more here: tinyurl.com/yrh8wcsw

We are delighted to announce that David Yates KC won Barrister of the Year at the Citywealth Magic Circle Awards 2025. Congratulations to all the other winners. You can view the full shortlist here: tinyurl.com/4y394kma

Excellent Non-dom Tax & FIG conference this week hosted by ThoughtLeaders4 Private Client. Calypso Blaj gave a well-received update on recent cases and judicial trends in domicile. Find out more information on topical tax issues on our website - lnkd.in/eQRMQhhS. #nondom

Tickets now available for our Finance Bill Update on 18 June 2025. Cost: £55 + VAT Venue: Large Pension Room, Gray's Inn WC1R 5ET 17:00 registration for 17:15 - 18:45 seminar followed by refreshments. Book tickets here: lnkd.in/esgDK7HU

In Scatola & Ors v HMRC [2025] UKUT 00156 (TCC) the Upper Tribunal confirmed the approach to determining whether HMRC have opened a valid SDLT enquiry. Find out more and read the judgment here: tinyurl.com/yc57z62k

Tickets now on sale for the Pump Court Tax Chambers VAT conference. Date: 25 September 2025 Venue: County Hall, Belvedere Road, London SE1 7PB Cost: Early bird - £495 + VAT After 2nd August 2025 - £550 + VAT Buy your tickets here: lnkd.in/epQ7BBBu

Andrew Hitchmough KC and Barbara Belgrano are speaking at the annual VAT Practitioners Group (VPG) Conference on 13 June 2025. Andrew and Barbara will be giving a VAT case update. Event tickets start from £325 + VAT. Find out more and book here: tinyurl.com/32ut4k27

Peter Nias and Ben Elliott consider a recent practice statement and other measures supporting the greater use of ADR in their article for Tax Journal Weekly. Read more here: tinyurl.com/3uaczw3n

Tickets now available for our Finance Bill Update on 18 June 2025. Cost: £55 + VAT Venue: Large Pension Room, Gray's Inn WC1R 5ET 17:00 registration for 17:15 - 18:45 seminar followed by refreshments. Book tickets here: lnkd.in/esgDK7HU

We are delighted to announce that Sam Glover has been shortlisted for Barrister of the Year at the Citywealth Future Leaders Award 2025. Congratulations to all who have been shortlisted.

The FTT allowed the taxpayer’s appeal in Performance Leads Ltd v HMRC against HMRC’s refusal to repay overpaid VAT, on the basis that the Appellant qualified for the financial intermediaries exemption. Read the judgment here: tinyurl.com/bdhtsvpe

In the latest Pump Court Tax Chat, Rupert Baldry KC & Sadiya Choudhury KC examine how the customs and excise duty regime is operating post-Brexit. Listen here: tinyurl.com/4tfzkhjb You may also be interested in our other podcasts: tinyurl.com/v343ssn8

Tickets now available for our Finance Bill Update on 18 June 2025. Cost: £55 + VAT Venue: Large Pension Room, Gray's Inn WC1R 5ET 17:00 registration for 17:15 - 18:45 seminar followed by refreshments. Book tickets here: lnkd.in/esgDK7HU

Don't forget to buy your tickets for the Pump Court Tax Chambers VAT conference. Date: 25 September 2025 Venue: County Hall, Belvedere Road, London SE1 7PB Cost: Early bird - £495 + VAT After 2nd August 2025 - £550 + VAT Buy your tickets here: lnkd.in/epQ7BBBu